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Off-payroll working and IR35

Off-payroll working, commonly referred to as "IR35", is the name given to the anti-avoidance legislation that ensures individuals providing services through an intermediary company are taxed correctly. Here you will find practical guidance, webinars and other resources related to IR35 and the taxation of intermediaries.

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Exclusive

TAXguide 07/21: Off-payroll working: payroll and practical issues

Questions posed by ICAEW Tax Faculty exploring the impact of changes from 6 April 2021 to the off-payroll working regime and what they mean in practice, in particular for payroll, with answers based on HMRC's guidance.
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Exclusive

TAXguide 11/21 Off-payroll working: employment status: webinar questions and answers

In this webinar Mark Hammerton of Eversheds Sutherland gave practical advice and guidance on determining employment status now the off-payroll working rules have been extended to the private sector, and end-user options for managing contractors.
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Exclusive

TAXguide 15/21 Off-payroll working: Are you a 'small' private sector client?

Off-payroll working: how to determine the size of a private sector client that uses the services of a contractor provided through an intermediary such as a personal service company.
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Need to know

Practical guidance
  • Listing
  • 01 Feb 2018
Practical guidance from ICAEW's Tax Faculty on IR35 and the taxation of intermediaries in the UK tax regime.
TAXguide 10/18: IR35 contract reviews
  • Technical release
  • 21 May 2018
In TAXguide 10/18 Kate Cottrell explains the process required to perform an IR35 contract review, problem areas to watch out for, details of HMRC’s free service and what the implications are when things go wrong. Read a summary here, Tax Faculty members can download the full guide.
HMRC contact information
  • Helpsheets and support
  • 20 Mar 2017
HMRC contact information, including telephone numbers, online options and postal addresses, together with tips.
Tax Faculty
  • Promotional material
  • 17 Aug 2017
Tax is a fast-moving and ever-changing world. Our expert staff and volunteers, and consultation work with government, means we can bring you the latest developments and expert opinions. Join today to access our resources and keep on top tax form.

Practical guidance

TAXguide 19/21 Off-payroll working: cross-border issues
  • Technical release
  • 03 Dec 2021
Off-payroll working: guidance on clients’ off-payroll working obligations when a contractor works through an intermediary such as a personal service company across borders and/or some of the parties (client, contractor, contractor’s personal service company) are non-UK resident and/or the work is not wholly carried out in the UK, how the ‘host employer’ rules in s689 ITEPA 2003 interact, and the impact of double tax treaties.
Exclusive TAXguide 16/21 Off-payroll working: trusts as clients: ‘small’ and ‘UK connection’
  • Technical release
  • 27 Aug 2021
Questions and HMRC’s answers on how to determine whether a trust that uses the services of a contractor provided through an intermediary such as a personal service company is ‘small’ or has a UK connection under the off-payroll working rules.
Exclusive TAXguide 15/21 Off-payroll working: Are you a 'small' private sector client?
  • Technical release
  • 24 Aug 2021
Off-payroll working: how to determine the size of a private sector client that uses the services of a contractor provided through an intermediary such as a personal service company.
Exclusive TAXguide 11/21 Off-payroll working: employment status: webinar questions and answers
  • Technical release
  • 04 May 2021
In this webinar Mark Hammerton of Eversheds Sutherland gave practical advice and guidance on determining employment status now the off-payroll working rules have been extended to the private sector, and end-user options for managing contractors.
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Features and articles

Exclusive What are the managed service company rules?
  • Article
  • 01 Nov 2024
In the first of two articles exploring the managed service company rules, David Kirk looks at the definition of an MSC and explains the consequences of falling within the scope of the rules.
Tax news in brief 20 March 2024
  • Article
  • 19 Mar 2024
Highlights from the broader tax news for the week ending 20 March 2024, including: HMRC’s framework for large businesses; new secondary legislation applying across a range of areas, including the off-payroll rules; maps of investment zones; and updated guidance on genuine HMRC contact.
Government cuts NIC rates again for employees and self-employed at Spring Budget 2024
  • Article
  • 06 Mar 2024
From 6 April 2024, the headline rate of NIC will fall from 10% to 8% for employees, and from 9% to 6% for the self-employed. The government will also consult on how it will abolish Class 2 NIC.
Level of service provided by HMRC at “all-time low” says PAC
  • Article
  • 05 Mar 2024
PAC has recommended more resources for HMRC so that it can meet its service standards. It has found that HMRC’s approach to off-payroll working is deterring legitimate economic activity.
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Webinars and recordings

Exclusive IR35 : taking stock one year on
  • Webinar
  • 23 Mar 2022
As HMRC ‘light touch’ IR35 compliance enforcement is set to end in April 2022 we take a timely look at the changes that were implemented a year ago. Our expert speaker Richard Maitland, Partner and specialist in employment tax at MHA will shares with us the key learnings from the previous 12 months.
Exclusive Employment taxes update 2022
  • Webinar
  • 26 Jan 2022
In this webinar from the Tax Faculty, employment tax experts Kate Upcraft and Ian Holloway provide an update on the key changes in the employment tax arena for 2022.
IR35 and employment status
  • Webinar
  • 15 Feb 2021
In this webinar, Mark Hammerton, Partner, Human Resources Practice Group of Eversheds Sutherland, covers determining employment status, and common misconceptions, to help you comply with IR35.
Exclusive Off-payroll working
  • Webinar
  • 24 Nov 2020
In this webinar we unpick the finalised legislation in FA 2020, and HMRC’s latest guidance.
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Bloomsbury Accounting and Tax Service

Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising around 80 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Accounting and Tax Service.

Exclusive IR35, Managed Service Companies and Off Payroll Working
  • eBook chapter
  • 2024
  • David Whiscombe
  • Partnership Taxation
Concise chapter providing expert guidance on the IR35 rules in the circumstances of a business partnership, including LLPs.
Exclusive Construction Industry Partnerships
  • eBook chapter
  • 2024
  • David Whiscombe
  • Partnership Taxation
Concise chapter providing guidance on partnership taxation for businesses in the construction industry, which are subject to the Construction Industry Scheme ('CIS').
Exclusive Personal service companies and off-payroll working
  • eBook chapter
  • 2024
  • Peter Rayney
  • Tax Planning for Family and Owner-managed Companies
Chapter containing advice on personal service companies and off-payroll working, written for anyone who advises or runs a family or owner-managed company.
Exclusive Off-payroll tax handbook
  • eBook
  • 2024
  • Kye Burchmore
  • Off-payroll Tax Handbook
An indispensable guide to the tax and legal implications of the new IR35 legislation to be implemented for the public sector in 2017 and for the private sector in April 2021. Chapter 6 has now been updated in line with Section 17 of the Finance Act 2024, which came into force from 6 April 2024.
Exclusive Employment status
  • eBook chapter
  • 2023
  • Jackie Anderson, Mark McLaughlin
  • Incorporating and Disincorporating a Business
A chapter discussing the ways in which employment status may have to be considered by a business when it incorporates.
Exclusive National Insurance
  • eBook chapter
  • 2023
  • Robert Maas
  • Taxation of Employments
Clearly laid-out chapter on national insurance, covering tax issues related to UK employers and their staff.
Exclusive Provision of services through an intermediary or managed service company
  • eBook chapter
  • 2023
  • Robert Maas
  • Taxation of Employments
Guidance on the taxation of provision of services through an intermediary or managed service company in the UK.
Terms of use

You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the Acceptable usage terms.

eBooks

The Library & Information Service provides a collection of eBooks as a benefit of membership. Please log in to access these titles. If you are unable to access an eBook, please see our Help and support or contact library@icaew.com.

Exclusive Employment and self-employment
  • eBook chapter
  • 2023
  • Malcolm James
  • Spiramus
  • Taxation of Small Businesses
This chapter outlines UK employment taxation as it functions in the UK, with particular relevance to small businesses. It includes sections on the definition of self-employment, agency workers, non-executive directors (NEDs), national insurance contributions and the taxation of intermediaries.
Exclusive Provision of services through an intermediary: income tax
  • eBook chapter
  • 2023
  • Malcolm James
  • Spiramus
  • Taxation of Small Businesses
Provides an overview of the rules which apply in cases where services are provided for another person through an intermediary. Covers the legislative framework, calculation of and payment of tax on the deemed payment, national insurance, and cases involving multiple intermediaries.
Exclusive Principles of employment income
  • eBook chapter
  • 2021
  • Malcolm James
  • Spiramus
  • UK Tax System - An Introduction
This chapter provides an overview of the forms of employment income and their treatment under UK tax law. This includes general principles used to establish employment status, the taxation of intermediaries, and the scope of employment income.The chapter includes a reference table for the taxation of benefits and expenses.
Terms of use

You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.

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Articles and books in the ICAEW Library collection

The collection of the ICAEW Library & Information Service includes a range of articles, books and reports on off-payroll working and IR35. A selection of books on this topic is set out below.
Employment status: a tax guide, 5th ed.
  • Library book
  • 2024
  • D. Kirk
  • Claritax Books
This book guides the reader through the extensive and apparently contradictory case law on employment status. The special cases section includes information on the entertainment, sport and media sector, the farming sector, the legal sector, and healthcare professionals.
Off-payroll working arrangements: the current landscape
  • Library book
  • 2023
  • J. Riccomini, K. Hall
  • LexisNexis
A brief digest providing an overview of off-payroll working legislation and guidance, and considering what aspects may change going forward.
Finance aspects for medical doctors: a practical approach
  • Library book
  • 2022
  • M.B.Khatri
  • PKA Books
Intended for use by GPs, practice managers and accountants, this book covers topics including employment and self-employment, tax saving measures, consultants earnings from private practice, pension contributions, IR35 and types of contracts.

To find out how you can borrow books from the Library please see our guide to borrowing books.

You can obtain copies of articles or extracts of books and reports through our document supply service.

Representations

ICAEW REP 020/24 Off payroll working offsets of tax NIC
  • Representation
  • 22 Feb 2024
  • PDF (199kb)
A representation dated 22 February 2024 to a consultation published by HMRC on 25 January 2024.
ICAEW REP 081/23 Tackling umbrella company non-compliance
  • Representation
  • 30 Aug 2023
  • PDF (318kb)
A representation dated 29 August 2023 to a consultation published by HM Treasury, HM Revenue & Customs and Department for Business & Trade on 6 June 2023.
ICAEW REP 056/23 Off Payroll Working Offsets
  • Representation
  • 15 Jun 2023
  • PDF (283kb)
A representation dated 14 June 2023 to a consultation published by HMRC on 27 April 2023.
ICAEW REP 091/22 Hybrid and distance working OTS review
  • Representation
  • 31 Oct 2022
  • PDF (400kb)
A response dated 28 October 2022 to a review published by the Office of Tax Simplification on 31 August 2022.
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Useful links

Some resources that we link to may pre-date the latest amendments to the relevant tax regulations. While these links contain useful information, please treat them with appropriate caution.

IR35: guidelines for compliance
  • Website
  • HMRC
Guidelines intended to help end clients understand what HMRC considers good or poor practice when preparing for and making status determinations for off-payroll workers, and working with others in the supply chain.
Off-payroll working (IR35): detailed information
  • Website
  • HMRC
Guides on employment status and the taxation of intermediaries, including guidance on off-payroll working rules for public authorities, intermediaries in the public sector, intermediaries in the private sector, and employment intermediaries.
Employment Status Manual
  • Website
  • HMRC
HMRC internal manual providing guidance on how to determine employment status, agency and temporary workers, managed service companies, intermediaries legislation, off-payroll working, and other topics.
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ICAEW accepts no responsibility for the content on any site to which a hypertext link from this site exists. The links are provided ‘as is’ with no warranty, express or implied, for the information provided within them. Please see the full copyright and disclaimer notice.

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